When should TDS be deducted and by whom?

Updated on September 13, 2025 11:02:29 AM

Any person making specified payments mentioned under the Income Tax Act are required to deduct TDS at the time of making such specified payment. But no TDS has to deducted if the person making the payment is an individual or HUF whose books are not required to be audited.However, in case of rent payments made by individuals and HUF exceeding Rs 50,000 per month, are required to deduct TDS @ 5% even if the individual or HUF is not liable for a tax audit. Also, such Individuals and HUF liable to deduct TDS @ 5% need not apply for TAN..

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Frequently Asked Questions (FAQs)

How to deposit TDS?

TDS has to be deposited using Challan ITNS-281 on the government portal.

How and When to file TDS returns?

Filing TDS returns is mandatory for all the persons who have deducted TDS. TDS return is to be submitted quarterly and various details need to be furnished like TAN, amount of TDS deducted, type of payment, PAN of deductee, etc. Also, different forms are prescribed for filing returns depending upon the purpose of the deduction of TDS.

What is the due date for depositing the TDS to the government?

The TDS deducted must be deposited to the government by 7th of the subsequent month.

For instance:

  • TDS deducted in the month of June must be paid to the government by 7th July. However, the TDS deducted in the month of March can be deposited till 30th April.
  • For TDS deducted on rent and purchase of property, the due date is 30 days from the end of the month in which TDS is deducted.

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